Trustees. Annual Report for the period
Period start date
Peric%J end date
YÈa
Year
From
2019 To 30
09
2020
Section A
Reference and administration details
Charity name
BETHEL EVANGELICAL CHURCH, OTLEY
Other names charity ts known by
BETHEL CHURCH, OTLEY
Reglstered charity number (If any)
1184784
Charlty's principal address
20-24 Westgate
Odey
West Yorkshire
Postcode
LS213AS
Names of the charfty trustees who manage the charity
Trustse name
Office frf any)
Name of lson lor body) entitled
int trust••
Ifan
Members
ear
Michael Thomas
Dennis
TrusteeElder
Christopher
George Haley
Richard Bailey
Hughes
ChairlElderlPastor
Mernrs
TrusteelEkler
Member5
10
12
13
14
15
16
17
18
Names of the trustees for the charity, if any. (for example, any custodian trusteesl
Name
Dates acted If not for whole
Names and addresses of advisers (Optional Infornon)
of adviser
Name
Address
Name of chief executive or names of senior staff members Ioptional infonnation)
Section B
Structure,
overnance and mana
ement
Description of the charity's trusts
Type of goveming document
How the charity is constituted
Charitable Incorporated Organisation
Trustee selection methcwjs
Elected by members
Additional governance issues {Optional inforniation)
Details of the Church"s structure. govemance and practices are defined in
Church HarKlbook adopted by the membexs on 2V April 2019.
You may choose to indude
additional information, where
relevanl, about..
policies and procedures
adopted for the induction and
training of trustees.,
the Gharity's organisational
structure and any wider
network with which the d)anty
works.,
relationship with any related
parties-,
trustees, consideration of
major llsks and the system
and procedures to manage
them.
Section C
Ob"ectives and activities
Our church ofy'ectives {as per those listed against our charttable status
registration) are the advancement of the Christian faith primarily but not
exdusivety wthin Otley and the surrounding neighbourhood and such
other charitable purposes as shall, in the oixnion of the charity trustees,
further the work of the Church.
Summary ofthe obiocts of tho
charity set out in its
governing document
In order to achieve our IjectIve this year we have purchased and begun
renovating a kxjilding where a numter of activities will take place in the
future..
Bible teaching and Krate worship at Sunday ServIS
Midweek Life Groups
Providing pastoral care and suprth to those 10 come to church
Holding regular prayer meetings
Running a Tots and Toys Group
Various other events designed to introduce peop to the
Christian faith and the church communty
Teaching of new and seasoned Christians how to grow in their
faith aTrJ put thw faith into Wa( in their day to day lives
Summary of the main
activities undertaken for th•
public b8nefit in relation to
those objects (include wtthin
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
We have complied with our duty to provMJe public benefft in this period,
namely that we have taken an unused premises and begun to make li frt
for use. both as venue for public Worship. thus fijrthering our aims of
vancing the Christian faith, bui also as a venue for the wider
ommunty to use for various communty-based activitÉes.
Note: ThroughoLrt the reporting period the activittes listed above have
been urKJertaken by Bethel Evarwical ChuTch, Oiley, a Charitable
Unincorporated Association which is to be merged into the CIO upon the
ompletion of the transfer of assets.
Additional details of objectives and acllvlties {Optional infomk*lon)
You may choose to indude
further statements, vthere
relevant. aboLrt:
poli on grantmaking"
poliw programme relaled
investment",
contribLrtion made by
volunteers.
Section D
Achievements and performance
The achievemerrts of the church during the period inGlude:
The purchase of 21>24 Westgate.
Application and approval of pla[ for renovation and change of
use for the building.
The beginning of renovations to lIding.
The raising of fuFNJs to meet our obj'ectives
Summary of the main
achievements of the charity
during the year
Section E
Financial review
The chanty's key annual expenditure going fofward will be the regular
payment of the Pastor s salary On Bethel EC (CUA) has been merged
into the CIO. Consequently, Éi is the char5ty"s policy to endeavour to hold
12sh M account sUffiCnt to cover thm months forward salary and
employer s Nl. plus premises overhead costs.
Brlef statement of the
charity's policy on reserves
Details of any funds materialty
n deficit
Further financial revi•v details (Optional infornwkn)
The charity"s principal sources of funds are:
i) single donations from indtvidual supporters and churches
) regular monthly donations from indbvNJual supporters
Iii) grants from trusts
You may choose to include
additional inforniation, where
relevant about:
the charity's principal
sources of funds (indthing
any fundraising)-
how expenditure has
supported the key objectives
of the charity:
investment policy and
objectives induding any
ethical investment policy
adopted.
The key obJ"e¢Xives of the charity are achieved through the activities of the
Pastor, a patd officer of the charity. and volunteering members and
attendees of the church.
The charity"s reserves are small and the ITUStees Consider that they
warrant neither short term nor long temi investment. The charity has no
investments.
Section F
Other optional information
In the nexÈ reporting period we hope to complete the renovations to the building and begin to meet in the
premises for public worship_ We hope also to make the lIdIng available to other community groups,
harities and businesses in the local area. We plan on (*anging OUT name to Beech Hill Church. Otley to
reflèct our location in Otley on Beeth Hilllwestgate.
Section G
Declaration
The trustees declare that they have approved the trustees, report above.
Slgned on behalf of the charity's trustees
Signature(s)
Full name(s)
Posltlon (eg Secrntary. Chair,
t(RgiDPrfts rfhLtr
rfAIR
Date
22/7/2ozi
## **BETHEL EVANGELICAL CHURCH, OTLEY CIO**
## **REPORT AND ACCOUNTS**
**30th SEPTEMBER 2020**
## **BETHEL EVANGELICAL CHURCH, OTLEY CIO**
Address 20-24 Westgate Otley LS2 3AS Trustees C Haley M Dennis R Hughes Accountants Lee & Company Chartered Accountants Photon House Percy Street Leeds LS12 1EL Registered Charity No 1184784
1
## **Independent Examiner’s Report to the Trustees of BETHEL EVANGELICAL CHURCH, OTLEY CIO**
I report to the charity trustees on my examination of the accounts of the CIO for the period ended 30th September 2020.
## **Responsibilities and basis of report**
Having satisfied myself that the accounts of the CIO are not required to be audited and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner’s Statement**
Since the CIO's gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
**Anna McClean FCA Lee & Company Photon House, Percy Street Leeds LS12 1EL**
26th July 2021
**3**
## **BETHEL EVANGELICAL CHURCH, OTLEY CIO**
## **Statement of Financial Activities for the period ended 30th September 2020**
|**Notes**
**Income from:**
Donations, legacies and Grants
**Expenditure on:**
Rates and Insurance
Light and heat
Legal and professional fees
Postage
Building purchase/refurb expenses
Accountancy fees
Depreciation
**Net income/Total funds**
7|**Restricted**
**Total**
**Funds**
**Funds**
**£**
**£**
415,903
415,903|
|---|---|
||4,047
4,047
349
349
9,397
9,397
15
15
1,206
1,206
360
360
7,665
7,665|
||23,039
23,039|
|||
||392,864
392,864|
The notes on pages 5 and 6 form part of the accounts.
3
## **BETHEL EVANGELICAL CHURCH, OTLEY CIO**
## **Balance Sheet as at 30th September 2020**
|**Notes**
**Fixed assets**
4
**Current assets**
Debtors
5
**Creditors: amounts falling due**
**within one year**
6
**Net Assets**
**Restricted fund**
7
Cash at Bank and in hand|£
£
375,587
8,419
9,218
17,637
393,224
360
392,864
392,864|£
£
375,587
8,419
9,218
17,637
393,224
360
392,864
392,864|
|---|---|---|
||||
|||393,224
360|
|||392,864|
|||392,864|
The financial statements were approved by the Board of Trustees on 22nd July 2021 and were signed on its behalf by:
## **R Hughes - Trustee**
The notes on pages 5 and 6 form part of the accounts.
4
## **BETHEL EVANGELICAL CHURCH, OTLEY CIO**
## **Notes to the accounts 30th September 2020**
## **1. Accounting Policies**
## **Basis of accounting**
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011.
## **Incoming resources**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## **Expenditure**
Expenditure is recognised when a liability is incurred, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Fixtures and fittings - Straight line over 5 years
## **Fund accounting**
Funds held by the charity are either:
Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the fiancial statements.
## **2. Trustees Remuneration and expenses**
No Trustees received remuneration or expenses during the year.
5
## **3. Net movement in funds**
The net movement of funds is after charging:
||**2020**|
|---|---|
||£|
|Independent Examiner's remuneration|360|
|Depreciation of tangible fixed assets|7,665|
## **4. Tangible Fixed Assets**
|**Cost**
Additions and at 30th September 2020
**Depreciation**
Charge for the period and at 30th September 2020
**Net Book Value**
As at 30th Septemebr 2020|**Freehold**
**property**
£
383,252|
|---|---|
||7,665|
||375,587|
## **5. Debtors: Amounts falling due within one year**
||**2020**|
|---|---|
||£|
|Other Debtors|8,419|
## **6. Creditors: Amounts falling due within one year**
|||**2020**||
|---|---|---|---|
|||£||
|Other creditors||||
|Accruals||360||
|**7. Movement in funds**||||
|Net movement in funds||||
||**Incoming**|**Resources**|**At**|
||**resouces **|**expended**|**30.9.20**|
||£|£|£|
|**Restricted funds**||||
|Building fund|415,903|23,039|392,864|
**Building fund - restricted** - this fund is for amounts received specifically for the building project and paid out on the building project expenses.
6
## **BETHEL EVANGELICAL CHURCH, OTLEY CIO**
## **REPORT AND ACCOUNTS**
**30th SEPTEMBER 2020**
## **BETHEL EVANGELICAL CHURCH, OTLEY CIO**
Address 20-24 Westgate Otley LS2 3AS Trustees C Haley M Dennis R Hughes Accountants Lee & Company Chartered Accountants Photon House Percy Street Leeds LS12 1EL Registered Charity No 1184784
1
## **Independent Examiner’s Report to the Trustees of BETHEL EVANGELICAL CHURCH, OTLEY CIO**
I report to the charity trustees on my examination of the accounts of the CIO for the period ended 30th September 2020.
## **Responsibilities and basis of report**
Having satisfied myself that the accounts of the CIO are not required to be audited and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner’s Statement**
Since the CIO's gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
**Anna McClean FCA Lee & Company Photon House, Percy Street Leeds LS12 1EL**
26th July 2021
**3**
## **BETHEL EVANGELICAL CHURCH, OTLEY CIO**
## **Statement of Financial Activities for the period ended 30th September 2020**
|**Notes**
**Income from:**
Donations, legacies and Grants
**Expenditure on:**
Rates and Insurance
Light and heat
Legal and professional fees
Postage
Building purchase/refurb expenses
Accountancy fees
Depreciation
**Net income/Total funds**
7|**Restricted**
**Total**
**Funds**
**Funds**
**£**
**£**
415,903
415,903|
|---|---|
||4,047
4,047
349
349
9,397
9,397
15
15
1,206
1,206
360
360
7,665
7,665|
||23,039
23,039|
|||
||392,864
392,864|
The notes on pages 5 and 6 form part of the accounts.
3
## **BETHEL EVANGELICAL CHURCH, OTLEY CIO**
## **Balance Sheet as at 30th September 2020**
|**Notes**
**Fixed assets**
4
**Current assets**
Debtors
5
**Creditors: amounts falling due**
**within one year**
6
**Net Assets**
**Restricted fund**
7
Cash at Bank and in hand|£
£
375,587
8,419
9,218
17,637
393,224
360
392,864
392,864|£
£
375,587
8,419
9,218
17,637
393,224
360
392,864
392,864|
|---|---|---|
||||
|||393,224
360|
|||392,864|
|||392,864|
The financial statements were approved by the Board of Trustees on 22nd July 2021 and were signed on its behalf by:
## **R Hughes - Trustee**
The notes on pages 5 and 6 form part of the accounts.
4
## **BETHEL EVANGELICAL CHURCH, OTLEY CIO**
## **Notes to the accounts 30th September 2020**
## **1. Accounting Policies**
## **Basis of accounting**
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011.
## **Incoming resources**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## **Expenditure**
Expenditure is recognised when a liability is incurred, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Fixtures and fittings - Straight line over 5 years
## **Fund accounting**
Funds held by the charity are either:
Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the fiancial statements.
## **2. Trustees Remuneration and expenses**
No Trustees received remuneration or expenses during the year.
5
## **3. Net movement in funds**
The net movement of funds is after charging:
||**2020**|
|---|---|
||£|
|Independent Examiner's remuneration|360|
|Depreciation of tangible fixed assets|7,665|
## **4. Tangible Fixed Assets**
|**Cost**
Additions and at 30th September 2020
**Depreciation**
Charge for the period and at 30th September 2020
**Net Book Value**
As at 30th Septemebr 2020|**Freehold**
**property**
£
383,252|
|---|---|
||7,665|
||375,587|
## **5. Debtors: Amounts falling due within one year**
||**2020**|
|---|---|
||£|
|Other Debtors|8,419|
## **6. Creditors: Amounts falling due within one year**
|||**2020**||
|---|---|---|---|
|||£||
|Other creditors||||
|Accruals||360||
|**7. Movement in funds**||||
|Net movement in funds||||
||**Incoming**|**Resources**|**At**|
||**resouces **|**expended**|**30.9.20**|
||£|£|£|
|**Restricted funds**||||
|Building fund|415,903|23,039|392,864|
**Building fund - restricted** - this fund is for amounts received specifically for the building project and paid out on the building project expenses.
6